Versions of 26 CFR 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage on LawServer 2024 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2023 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2022 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2021 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2015 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2014 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2010 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage 2009 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.